Washington has amended several of its local tax and license provisions to provide that a business’s mere registration under or compliance with the Streamlined Sales and Use Tax Agreement does not constitute nexus for purposes of the local government’s authority to impose Washington business and occupation tax on the business. Under the Agreement, destination-based sourcing is required for products that are delivered by vendors to the buyer. Transactions will be coded to the location of the buyer rather than the point from which the goods were shipped; therefore, cities will be receiving reports of local sales tax receipts from vendors located outside their jurisdiction. If a firm is merely registered or in compliance with the Agreement, the business does not need to be licensed for city business tax purposes. Also, remote sellers are not liable for city business taxes merely for reporting local sales taxes to the jurisdictions. However, if a firm actually has nexus within the city, it is still potentially subject to registration for local business tax purposes. (H.B. 3126, Laws 2008, effective June 12, 2008; Senate Bill Report, March 3, 2008)